The IRS does not allow real property Dealers to use the Installment Plan method of accounting.

Hit up mobile home dealers as well.

They put it to private dealer auction as they couldn't get it to start.

Drug dealers will set up shop in those houses. 

I also qualified in a number of other professions with degrees, post graduate diplomas and experience - such as an Urban and Regional Planning (Masters Degree), Financial Planner, Securities Dealer, Real Estate Broker, Mortgage Broker, College Lecturer and Teacher in Economics - and few other things not especially relevant.

I am a facility manager in Ireland and I am always looking for products that solve problems and leaves and moss are a huge problem for the buildings I manage, so we tried many gutter protection systems to no avail until we found an Irish product gutter called Magiflo gutter, we fitted it in summer 2014 and so far it has worked brilliantly, so I think this one actually does what it says.

The problem is that mobile home dealers/sellers/investors simply want to be excluded and there are too many sharks that have abused such lending practices and they do need to be regulated.

If he buys it, fixes it up and decides he doesnt like the neighborhood in say 3 months time, and decides to sell, can the IRS flag him as a dealer?

Contractors are bigger tax cheats than drug dealers???

Tam Vo,Some manufactured homes are better built than most site-built homes.You may want to consider visiting manufactured home dealers to have hand-on experience of the difference.